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Or. Rev. Stat. § 315.184

Annual limitation on total amount of tax credits; proportionate reduction

Oregon · Oregon Revised Statutes Chapter 315 — Personal and Corporate Income or Excise Tax Credits · Status: effective

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Or. Rev. Stat. § 315.184, Annual limitation on total amount of tax credits; proportionate reduction, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495161
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The total amount certified by the State Department of Agriculture for tax credits for the production or collection of bovine manure under ORS 315.176 may not exceed $5 million for all taxpayers for any calendar year. If the department receives applications for the credit sufficient to exceed this amount, the department shall by rule proportionately reduce the amount of certified credits among all taxpayers applying for the credit.